242What is the rate of duty?

242 What is the rate of duty? (1) The rate of duty is— (a) in respect of the sale of cattle—5 cents per $20, or part— (i) of the amount of the purchase money for one head of cattle sold singly; or (ii) of the total amount of the purchase money for any number of cattle sold in one lot; (b) in respect of the sale of calves—15 cents for each calf sold; (c) in respect of the sale of cattle carcases, if the carcase is purchased on a weight sale basis after the animal has been slaughtered— (i) 90 cents for each carcase that does not weigh more than 250 kilograms; and (ii) $1.30 for each carcase that weighs more than 250 kilograms. (2) The maximum amount of duty chargeable in respect of any one head of cattle (whether sold singly or as part of a lot) is $5.